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Limitation Starts from DRC-07 Upload Date, Not Detailed Order: Allahabad HC

Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...

April 18, 2026 2124 Views 0 comment Print

ITC Transfer on Amalgamation Allowed Despite Different State Registrations: Gujarat HC

Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...

April 16, 2026 408 Views 0 comment Print

GST Interest Demand Invalid as Not Mentioned in Show Cause Notice – HC Quashes Order

Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...

April 15, 2026 516 Views 0 comment Print

Intermediary Services: New Place of Supply Rules (Effective March 30, 2026)

Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...

April 14, 2026 11667 Views 1 comment Print

Gujarat HC quashes GST proceedings over notices sent to old address despite update

Goods and Services Tax : Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to p...

April 11, 2026 300 Views 0 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 1488 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...

January 4, 2024 3867 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 14991 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...

September 3, 2021 3882 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...

August 15, 2021 1143 Views 0 comment Print


Latest Judiciary


GST Deposit During Investigation Not Voluntary Due to Alleged Coercion: Bombay HC

Goods and Services Tax : The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate c...

April 17, 2026 3417 Views 0 comment Print

Department Cannot Adjust VAT ITC Post-GST When Law Mandates Cash Refund

Goods and Services Tax : The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund a...

April 8, 2026 273 Views 0 comment Print

GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process: Gauhati HC

Goods and Services Tax : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...

March 27, 2026 2565 Views 0 comment Print

Claiming Depreciation on Unavailed Portion Does Not Bar ITC on Balance: Kerala HC

Goods and Services Tax : India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move aims to reduce fuel costs, curb inflat...

March 27, 2026 621 Views 0 comment Print

Pre-Deposit Cannot Be Weaponised against GST Taxpayer Denied Fair Adjudication: SC

Goods and Services Tax : The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the ...

March 26, 2026 5481 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4731 Views 0 comment Print

Clarification on rate of service tax on restaurant service

Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...

June 3, 2015 37708 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...

December 11, 2014 924 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 1061 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...

December 11, 2014 1213 Views 0 comment Print


Remedy cannot be availed under writ jurisdiction when alternate remedies not availed efficaciously

May 29, 2024 672 Views 0 comment Print

The Patna High Court dismissed Rajesh Kumar Dubey’s writ petition against the Union of India, ruling that writ jurisdiction cannot be availed when alternate remedies are not pursued diligently.

Interest & penalty not leviable when there is no fault of Assessee in depositing GST

May 27, 2024 11610 Views 0 comment Print

Allahabad High Court rules interest and penalty not leviable on GST if there’s no fault of the assessee in depositing tax. Learn more about this landmark case.

Paper cups fall under HSN code 4823 40 00 and attract a GST rate of 18%

May 27, 2024 5253 Views 0 comment Print

Paper cups fall under HSN 4823 40 00, attracting 18% GST, as ruled by the AAR, West Bengal. Learn more about the detailed case and implications.

Ancillary services provided along with GTA services are not taxed separately

May 25, 2024 2211 Views 0 comment Print

Telangana AAR rules ancillary services like packing and loading with GTA services are not taxed separately if directly linked to transportation.

Writ Petition maintainable if Position of Appellate Authority is vacant: J&K HC

May 25, 2024 1047 Views 0 comment Print

J&K High Court rules writ petition valid if appellate authority position is vacant, ensuring timely appeals.

Service tax leviable on services rendered by Advocate & Senior Advocate under RCM

May 23, 2024 1107 Views 0 comment Print

Explore the Karnataka High Court’s verdict on the levy of service tax for legal services by advocates and senior advocates under reverse charge. Understand exemptions and implications in this comprehensive analysis.

Assessee cannot be adjudicated by CGST, assigned to SGST authority or vice-versa

May 23, 2024 8958 Views 0 comment Print

Madras High Court quashes Central Tax order against Ram Agencies, citing lack of cross-empowerment notification for jurisdiction over State-assigned assessee.

Revenue department cannot block Electronic Credit Ledger by making negative balance

May 22, 2024 6558 Views 0 comment Print

The Telangana High Court ruled that the Revenue Department cannot block an electronic credit ledger by making a negative balance, advising recovery under Sections 73 or 74 of the CGST Act instead.

GST Registration Can’t Be Canceled Without Proper Reply Opportunity

May 22, 2024 792 Views 0 comment Print

Explore the detailed analysis of Andhra Pradesh High Court verdict in Raghavaiah Thelapalli v. State of Andhra Pradesh and Ors., setting aside GST registration cancellation due to lack of opportunity to respond to the Show Cause Notice.

Assessee should approach GST Commissioner to seek relief for interest payment in instalments

May 21, 2024 1188 Views 0 comment Print

Learn about the dismissal of Best Recharge appeal regarding interest payment on excess Input Tax Credit. Details of the case and court ruling explained.

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